46.

Working Notes
(i) Commission of A on turnover
2
X 300000 = Rs 6000
100

(ii) Interest on Capital

6
A: X 50000 = Rs 3000
100
6
B: X 30000 = Rs 1800
100
Total interest = 3000 + 1800 = Rs 4800

(iii) Salary
B: 12 X 500 = 6000

(iv) Expenses before B's Commission = 6000 + 4800 + 6000 = 16800

(v) Profit before B's commission = 50000 16800 = Rs 33200

(vi) B's commission

5
= X 33200 = Rs 1580.95 = Rs 1581
105

(vii) Divisible Profit = 33200 1581

= Rs 31619

(viii) Division of Profit

3
A: X 31619 = Rs 23714.3 = Rs 23714
4
1
B: X 31619 = Rs 7904.75 = Rs 7905
4